1985 (7) TMI 245

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....]. - The vessel Vishwa Mamta, owned by the Applicants carrying general cargo from Japanese Ports arrived at the outer anchorage of the Madras Harbour on 11-3-1983. During the course of rummage of the vessel, the officers of the Customs Department recovered articles of foreign origin from various parts of the vessel as detailed in the order in original (Annexure B). After due process of law, the ....

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....e not been promulgated and therefore there cannot be either confiscation of the vessel under this section or any penalty on the Master of the vessel. 3. On behalf of the respondent, the learned Departmental Representative submitted that this Bench had earlier dealt with the interpretation of Section 115(2) when it passed orders in appeal No. CD(MAS) 616/83 and 1/84 in the case of M/s. Great ....

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....of law and arising from the order of the Tribunal (Annexure E). 6. Taking all the questions exce (c) the Tribunal's earlier order No. CE(MAS) A. No. 616/83 and 1/84 relied on in the subject order deals with the matter raised in these four questions. Paragraph 8 to 10 of the order of the Bench of this Tribunal, to which one of us was a party, deal with the identical questions raised by the ap....